This is only valid if you are getting a lump-sum. Then of course the tax authorities wants to make sure you don't get a hidden salary component as expense.
However, if you can confirm with a reciept that you have actually had the expense, then there is very little chance that the tax authorities will look at it as salary component. Unless the amount your receive is unproportionally high. Then you may risk a review but even then, if you have your receipts in order, your chances are good to have no issues.
The fact that the companies wants to limit expenses is a different matter and at their discretion of course.
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| I work in Switzerland and have exactly the same limits (15, 35 and 40 CHF), also for tax reasons. This is to avoid companies paying their employees peanuts while topping up their income with tax-free perks. Understandable. | |
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